Tariff classification of stainless steel endless belts turns on statutory exclusion, with Heading 7314.11 prevailing over machinery-parts treatment.

Stainless steel conveyor bands used as endless belts in a band caster machine were classifiable under Heading 7314.11 because the statutory description of endless bands specifically covered them. Although they were functionally required for the machinery and could otherwise have fallen within parts of machinery under Section XVI Note 2(b), Section XVI Note 1(ij) expressly excluded endless belts of metal wire or strip from Chapter 84. The classification under the specific tariff entry prevailed over the general machinery-parts claim, and the HSN Explanatory Notes could not override the statutory section and chapter notes.

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Issues: Whether stainless steel conveyor bands prepared for riveted joints and used as endless belts in a band caster machine were classifiable under Heading 8479.90 as parts of machinery or under Heading 7314.11 as endless bands of stainless steel.

Analysis: The goods were found to be solely and principally required for the band caster machine and, but for the exclusionary note, could have qualified as parts of machinery under Note 2(b) of Section XVI. However, Note 1(ij) of Section XVI expressly excludes endless belts of metal wire or strip from Section XVI and thereby takes such goods out of Chapter 84. The Heading 73.14 description specifically includes endless bands, and the specific inclusion was held to cover stainless steel strips even though they are not woven products. The HSN Explanatory Notes were held not to override the statutory section and chapter notes.

Conclusion: The goods were correctly classified under Heading 7314.11 and not under Heading 8479.90.

Final Conclusion: The appeal failed because the statutory exclusion for endless belts of metal wire or strip prevailed over the claimed machinery-parts classification.

Ratio Decidendi: Where a tariff entry specifically includes a product and an exclusionary section note takes it out of the competing machinery chapter, the specific statutory classification prevails over general functional use and non-statutory explanatory material.

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